Profile

Greece

Residency route coverage

Residency route coverage
Route familyRoutesCoverage
InvestmentRoutes recorded
Remote workRoutes recorded
Passive incomeRoutes recorded
EntrepreneurRoutes recorded
WorkRoutes recorded
StudyRoutes recorded
FamilyRoutes recorded

Country facts

Identity

Identity
Local nameΕλλάδα
ISO codeGRC
RegionEurope
CurrencyEUR as of 2026-08-04[8]
Official languagesel as of 2026-08-04[8]

Memberships

Memberships
Memberships
    • Bloc: EU
    • Member: Yes as of 2026-08-04[8]
    • Since: 1981-01-01 as of 2026-08-04[8]
    • Bloc: Eurozone
    • Member: Yes as of 2026-08-04[8]
    • Since: 2001-01-01 as of 2026-08-04[8]
    • Bloc: Schengen
    • Member: Yes as of 2026-08-04[8]
    • Since: 2000-01-01 as of 2026-08-04[8]
    • Bloc: EEA
    • Member: Yes as of 2026-08-04[8]
      EEA membership via EU membership (EEA Agreement contracting party)

Permanent residence

Permanent residence
Qualifying years5 as of 2023-04-01[5][13]
EU long-term resident status (permit type M.1), Migration Code Art. 144: 5 years of continuous lawful residence. Income and health-insurance conditions now recorded in permanent_residency.income_requirement. Study periods count at 50% (Art. 144(2)).
Language requirementB1 as of 2023-04-01[13]
Integration requirementYes as of 2023-04-01[13]
Integration terms of Art. 145(2): language + history/culture proof (or 12 years residence, or other listed statuses)
Income requirement14 × Statutory minimum monthly wage for employees (a monthly figure), assessed annually as of 2024-09-17[5][13][15][23]
Art. 144: income not below the annual earnings of a minimum-wage earner, increased by 10% per dependent family member; full health insurance also required. JMD 225679/2024 Art. 3(1) applies the same x14-monthly-wage computation used for the family-reunification sponsor income test (Art. 2(1)), hence multiplier 14 against the monthly gr-minimum-wage reference figure. The per-dependent +10% uplift has no separate field and stays in this note.
Absence rules
  • maximum consecutive absence · 6 months · to qualify for permanent residence as of 2023-04-01[5][13]
    Art. 144(3): absences below 6 consecutive months count toward the 5-year period
  • maximum total absence · 10 months · to qualify for permanent residence as of 2023-04-01[5][13]
    Art. 144(3): total absences within the 5-year period must not exceed 10 months

Citizenship

Citizenship
Years to naturalisation7 as of 2023-01-27[24][34]
Nationality Code (L.3284/2004, as amended): 7 continuous years of lawful residence before application for third-country nationals; 3 years for EU citizens, spouses of Greeks with a child, refugees and certain other categories
of which on permanent residenceNot applicable
No permanent-residence-years requirement; instead the applicant must hold one of the enumerated definitive residence titles at application (e.g. EU long-term resident permit, permanent investor permit, 10-year permit, family-member-of-Greek card)
Dual citizenshipallowed as of 2026-08-04[22][24]
Language requirementB1 as of 2026-08-04[19][34]
PEGP exam: Greek at level equivalent to B1 (oral and written comprehension and production)
Citizenship test requiredYes as of 2026-08-04[19][34]
PEGP (Certificate of Knowledge Adequacy for Naturalisation): written examination on Greek geography, history, culture and political institutions, plus language

Tax

Tax
Tax-residency day threshold183 as of 2025-11-30[1][27]
ITC (L.4172/2013) Art. 4(2): presence exceeding 183 days cumulatively in any 12-month period; resident from first day of presence. Exception for exclusively tourism/medical/private purposes up to 365 days.
Other tax-residency triggersdomicile, habitual abode, centre of vital interests as of 2025-11-30[1][27]
Art. 4(1): permanent or main residence (mapped to 'domicile'), habitual abode, or centre of vital interests (personal and economic ties)
Headline income tax rate44% as of 2025-11-11[11][20]
Top marginal rate; from tax year 2026 (L.5246/2025) it applies above EUR 60,000 (previously above EUR 40,000). New 2026 scale for 30+ without children: 9% / 20% / 26% / 34% / 39% / 44%; reduced rates by age and number of children.
Income tax structureprogressive as of 2025-11-11[11][20]
Net-wealth taxNo as of 2024-07-31[2][27]
Inheritance or estate taxYes as of 2025-08-27[2][4][27]
Inheritance/gift/parental-gift taxation (L.2961/2001); progressive rates by kinship category
Special tax regimes
    • Name: Alternative taxation of foreign-source income (Art. 5A ITC, investor non-dom)
    • Status: Active
    • Type: non-dom
    • How the regime works: lump sum
    • Headline amount: EUR 100,000 per year as of 2023-08-31[3][27]
    • Duration (years): 15 as of 2023-08-31[3][27]

    • Flat tax of EUR 100,000 per year on all foreign-source income (plus EUR 20,000 per included family member), max 15 tax years. Eligibility: not Greek tax resident in 7 of the previous 8 years; investment of at least EUR 500,000 in Greece completed within 3 years (deemed satisfied for Golden Visa investors under Art. 100).
    • Name: Alternative taxation of foreign pension income (Art. 5B ITC)
    • Status: Active
    • Type: pensioner
    • Headline rate: 7% as of 2023-08-31[3][27]
    • Duration (years): 15 as of 2023-08-31[3][27]

    • Flat 7% on all foreign-source income of foreign-pension recipients transferring tax residence to Greece; not resident in 5 of previous 6 years; from a state with an administrative-cooperation/tax agreement with Greece
    • Name: Special regime for employment and business income (Art. 5C ITC, impatriates)
    • Status: Active
    • Type: impatriate
    • How the regime works: base exclusion
    • Headline rate: 50% as of 2023-08-31[3][27]
    • Duration (years): 7 as of 2023-08-31[3][27]

    • 50% exemption of Greek-source employment or individual-business income for 7 years; not resident in 5 of previous 6 years; also exempts annual imputed income of dwelling and private car. headline_rate is the percentage of income excluded from the taxable base (mechanic base_exclusion), not a special tax rate.

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Reference figures

Reference figures
Sufficient resources base amount for the financially-independent-persons permit (type I.8)
  • Local name: Επαρκείς πόροι διαβίωσης (άδεια διαμονής τύπου «Ι.8»)
  • Amount: EUR 3,500 as of 2024-09-17[15][17]
    Set by JMD 225679/2024 (Gazette B' 5223/17.09.2024); previous JMD level under the old code was also EUR 3,500/month from 1.1.2023
  • Period: month
  • Reset: ad hoc
Statutory minimum monthly wage for employees
  • Local name: Νομοθετημένος κατώτατος μισθός (υπάλληλοι)
  • Amount: EUR 920 as of 2026-04-01[14][18][33]
    JMD 8934/2026 (Gazette B' 1759/27.03.2026), in force 1 April 2026; the parallel statutory minimum daily wage for manual workers (εργατοτεχνίτες) is EUR 41.09. Set annually under Arts. 141 and 141A of the Labour Code (p.d. 62/2025).
  • Period: month
  • Reset: annual
Average gross annual salary in Greece
  • Local name: Μέσος ακαθάριστος ετήσιος μισθός στην Ελλάδα
  • Amount: Not established from a qualifying source[7]
  • Period: year
  • Reset: ad hoc

Changes

Recent changes

Recent changes
2024-08-31Deadline (10% down payment or notarised pre-agreement) for locking in the pre-reform Golden Visa real-estate regime under L.5100/2024 Art. 64(4) transitional rules; completion of such investments was due by 2024-12-31.
Affects: Golden Visa – permanent residence permit for investors (type B.5), Golden Visa – pre-2024 real-estate regime (EUR 250,000 flat threshold; EUR 500,000 in designated areas from 2023)[12][32]
2024-09-17JMD 225679/2024 (Government Gazette B' 5223) reset the 'sufficient resources' amounts under the new Migration Code: financially independent persons (type I.8) require at least EUR 3,500/month, +20% for spouse, +15% per child.
Affects: Residence permit for third-country nationals with sufficient resources of subsistence (financially independent persons, type I.8)[15][17]
2025-04-30Final expiry of the L.5100/2024 transitional window (replacement-property completion). All new Golden Visa applications now fall under the tiered zone thresholds (EUR 800,000 / 400,000 / 250,000).
Affects: Golden Visa – permanent residence permit for investors (type B.5), Golden Visa – pre-2024 real-estate regime (EUR 250,000 flat threshold; EUR 500,000 in designated areas from 2023)[12][32]
2025-11-11JMD 214926/2025 (Government Gazette B' 6014) replaced JMD 95391/2024: new supporting-document framework for the investor permanent residence permit, including engineer/notary certification templates for the EUR 250,000 change-of-use and listed-building options.
Affects: Golden Visa – permanent residence permit for investors (type B.5)[16][29][31]
2025-11-11L.5246/2025 (Government Gazette A' 198) restructured the personal income tax scale from tax year 2026: top 44% rate now applies above EUR 60,000, middle rates cut (20%/26%/34%/39%), reduced rates by age and number of children.[11][20]
2026-02-06L.5275/2026 (Government Gazette A' 17) transposed the single-permit Directive (EU) 2024/1233 and amended the Migration Code: investor-permit family-member definition extended to adult children lacking legal capacity (Art. 29, amending Art. 95(2)); late renewal filing allowed up to 3 months after expiry with a EUR 100/month fine; various new permit types.
Affects: Golden Visa – permanent residence permit for investors (type B.5), Residence permit for financial investments (type B.4), Strategic investors residence permit (type B.1), Residence permit for investment through the establishment and operation of a business (type B.2), Residence permit for third-country nationals with sufficient resources of subsistence (financially independent persons, type I.8)[10][26]
2026-04-22Circular 1/2026 of the Secretary General for Migration Policy: consolidated procedural/anti-fraud rules for the Golden Visa (dropped encumbrance certificates and utility-connection proofs, mandatory electronic filing channel for lawyer-submitted applications, insurance at filing with 30-day cure period, referral of suspect fund flows to AADE and the AML Authority, partial revocation on early sale). The date shown is when this change was reported, not the circular's publication date.
Affects: Golden Visa – permanent residence permit for investors (type B.5)[21][30]
2026-02-06Law 5275/2026 (Gazette A' 17/06.02.2026) transposed Directive (EU) 2024/1233 (single permit recast) and reworked the labour and study routes: the EU Blue Card's validity rose from two to three years with three-year renewals (Art. 19); the E.4 dependent-employment permit became three years, renewable for five, on a minimum six-month contract priced against the statutory minimum wage under Labour Code Arts. 141/141A (Art. 21); admission volumes moved to ESCO sectors with a 15% contingency uplift (Art. 17); a Tech Visa (Z.13A, Art. 79A) and a Talent Visa (Z.15, Art. 79C) were created; the study permit's validity became the maximum length of the programme (Art. 30) and the student part-time cap became 20 hours per week (Art. 31); the post-study job-search permit acquired its own type H.11 (Art. 32); the family-member definitions were widened to adult children lacking legal capacity (Art. 9); family members of Greek citizens gained an express labour-market access rule and a permanent residence card M.3 (Arts. 27-28).
Affects: EU Blue Card – residence permit for highly qualified employment (type ‘E.1’), Residence permit for dependent employment following an invitation (metaklisi) – type ‘E.4’, ‘Tech Visa’ – national entry visa and residence title type ‘Z.13A’ for employment in enterprises listed in the National Registry of Start-up Companies (Elevate Greece), ‘Talent Visa’ – national entry visa and residence title type ‘Z.15’ for highly qualified third-country nationals seeking employment or professional activity, Residence permit for study purposes (type ‘H.1’), Digital nomads – national entry visa (residence title ‘Z.1’) and residence permit type ‘I.8’, Residence permit for family reunification with a third-country national sponsor (type ‘O.1’), Residence card for a family member of a Greek citizen (type ‘O.3’)[6][9][10][25]
2026-02-06Article 13(c) of Law 5275/2026 repealed Article 12(7) of the Migration Code, removing the option for a digital nomad already in Greece on a uniform visa or under visa-free entry to apply in-country for the I.8 residence permit. A national entry visa obtained from a Greek consular authority under Article 68 is now mandatory.
Affects: Digital nomads – national entry visa (residence title ‘Z.1’) and residence permit type ‘I.8’[6][10][28]
2026-04-01JMD 8934/2026 (Gazette B' 1759/27.03.2026) raised the statutory minimum wage to EUR 920 per month for employees and EUR 41.09 per day for manual workers, in force from 1 April 2026. This moves the E.4 salary floor and the family-reunification and long-term-residence income thresholds, which are computed as fourteen monthly minimum wages.
Affects: Residence permit for dependent employment following an invitation (metaklisi) – type ‘E.4’, Residence permit for family reunification with a third-country national sponsor (type ‘O.1’)[14][18][33]

Verification

Verification
Sources cited34
of which official (tier 1)19
Oldest as-of date2023-01-27
Newest as-of date2026-08-04
Reviewed on2026-08-11
Schema version1.1

Sources

  1. [1] FAQs for Greeks abroad and foreign tax residents (tax residence criteria)
    Independent Authority for Public Revenue (AADE) · official guidance · Tier 1 · Published 2025-11-30 · Accessed 2026-08-04
  2. [2] Tax questions and answers handbook, July 2024 (taxes administered, incl. ENFIA and inheritance/gift taxation)
    Independent Authority for Public Revenue (AADE) · official guidance · Tier 1 · Published 2024-07-31 · Accessed 2026-08-04
  3. [3] Tax incentives for attracting tax residents – Articles 5A, 5B, 5C ITC (information document)
    Independent Authority for Public Revenue (AADE) · official guidance · Tier 1 · Published 2023-08-31 · Accessed 2026-08-04
  4. [4] Instructions for the inheritance tax declaration application (August 2025)
    Independent Authority for Public Revenue (AADE) · official guidance · Tier 1 · Published 2025-08-27 · Accessed 2026-08-04
  5. [5] Council Directive 2003/109/EC concerning the status of third-country nationals who are long-term residents
    EUR-Lex (Publications Office of the EU) · statute · Tier 1 · Accessed 2026-08-04
  6. [6] Law 5275/2026 – promotion of legal migration policies and transposition of Directive (EU) 2024/1233 (full text reproduction)
    e-nomothesia.gr · press · Tier 2 · Published 2026-02-06 · Accessed 2026-08-04
  7. [7] EU Blue Card in Greece – EU Immigration Portal
    European Commission, Directorate-General for Migration and Home Affairs · official portal · Tier 1 · Accessed 2026-08-04 · Archived copy
  8. [8] Greece – EU country profile
    European Union (european-union.europa.eu) · official portal · Tier 1 · Accessed 2026-08-04
  9. [9] Law 5275/2026 – promotion of legal migration policies and transposition of Directive (EU) 2024/1233
    EY Greece · law firm · Tier 2 · Published 2026-02-06 · Accessed 2026-08-04
  10. [10] Law 5275/2026 – promotion of legal migration policies, transposition of Directive (EU) 2024/1233 (Government Gazette A' 17/06.02.2026)
    National Printing House (et.gr) · statute · Tier 1 · Published 2026-02-06 · Accessed 2026-08-04
  11. [11] Law 5246/2025 – personal income tax scale restructuring from 2026 (Government Gazette A' 198/11.11.2025)
    National Printing House (et.gr) · statute · Tier 1 · Published 2025-11-11 · Accessed 2026-08-04
  12. [12] Law 5100/2024, Art. 64 – replacement of Art. 100 of the Migration Code (Government Gazette A' 49/05.04.2024)
    National Printing House (et.gr) · statute · Tier 1 · Published 2024-04-05 · Accessed 2026-08-04 · Archived copy
  13. [13] Law 5038/2023 – Migration Code (Government Gazette A' 81/01.04.2023)
    National Printing House (et.gr) · statute · Tier 1 · Published 2023-04-01 · Accessed 2026-08-04 · Archived copy
  14. [14] JMD 8934/2026 – determination of the statutory minimum wage and statutory minimum daily wage for employees and manual workers nationwide (Government Gazette B' 1759/27.03.2026)
    National Printing House (Ethniko Typografeio) · gazette · Tier 1 · Published 2026-03-27 · Accessed 2026-08-04
  15. [15] JMD 225679/2024 – sufficient resources amounts under L.5038/2023 (Government Gazette B' 5223/17.09.2024)
    National Printing House (et.gr) · gazette · Tier 1 · Published 2024-09-17 · Accessed 2026-08-04
  16. [16] JMD 214926/2025 – supporting documents for the investor permanent residence permit (Government Gazette B' 6014/11.11.2025)
    National Printing House (et.gr) · gazette · Tier 1 · Published 2025-11-11 · Accessed 2026-08-04
  17. [17] KYA 225679/2024: determination of sufficient resources under L.5038/2023 (reproduction of the decision text)
    Forin.gr · press · Tier 2 · Published 2024-09-17 · Accessed 2026-08-04
  18. [18] JMD 8934/2026: determination of the statutory minimum wage and daily wage (reproduction of the gazette text)
    forin.gr · press · Tier 2 · Published 2026-03-27 · Accessed 2026-08-04
  19. [19] Participation in the PEGP examinations (Certificate of Knowledge Adequacy for Naturalisation)
    gov.gr – Hellenic Republic · official portal · Tier 1 · Accessed 2026-08-04
  20. [20] New tax law 5246/2025 (2025-2027 changes, incl. the 2026 PIT scale)
    Grant Thornton Greece · law firm · Tier 2 · Published 2025-11-30 · Accessed 2026-08-04
  21. [21] Greece Cracks Down on Golden Visa Fraud in Sprawling New Circular (Circular 1/2026)
    IMI Daily · press · Tier 2 · Published 2026-04-22 · Accessed 2026-08-04
  22. [22] Greek dual citizenship
    Leptokaridou Law Firm · law firm · Tier 2 · Accessed 2026-08-04
  23. [23] JMD 225679/2024 – determination of the level and means of proof of sufficient resources under L.5038/2023 (Gazette B' 5223/17.09.2024), copy hosted by the Ministry of Migration and Asylum
    Hellenic Ministry of Migration and Asylum · official portal · Tier 1 · Published 2024-09-17 · Accessed 2026-08-04 · Archived copy
  24. [24] Code of Greek Citizenship (L.3284/2004, as amended)
    Hellenic Ministry of the Interior · statute · Tier 1 · Accessed 2026-08-04
  25. [25] L.5275/2026: what changes for residence permits
    Plati Law Firm · law firm · Tier 2 · Published 2026-02-06 · Accessed 2026-08-04
  26. [26] New Immigration Law – Legal Flash on L.5275/2026
    PwC Greece · law firm · Tier 2 · Published 2026-02-28 · Accessed 2026-08-04
  27. [27] PwC Worldwide Tax Summaries – Greece (Individual)
    PwC · law firm · Tier 2 · Accessed 2026-08-04
  28. [28] Residence permit in Greece for digital nomads: what changes with Law 5275/2026
    Dafni I. Siopi Law Office · law firm · Tier 2 · Published 2026-02-12 · Accessed 2026-08-04
  29. [29] Golden Visa – supporting documents for the investor permanent residence permit (JMD 214926/2025, Gazette B' 6014)
    Taxheaven · press · Tier 2 · Published 2025-11-12 · Accessed 2026-08-04
  30. [30] Greece strengthens Golden Visa compliance rules: Investor guidance explained
    Varnavas Law · law firm · Tier 2 · Accessed 2026-08-04
  31. [31] Greece publishes long-awaited Golden Visa decision in boost for investors (JMD 214926/2025)
    Varnavas Law · law firm · Tier 2 · Published 2025-11-12 · Accessed 2026-08-04
  32. [32] Understanding the new Golden Visa Law No. 5100/2024: Key Points and Implications
    Watson Farley & Williams · law firm · Tier 2 · Published 2024-04-30 · Accessed 2026-08-04
  33. [33] The new minimum wage is in force from today – benefits 1.5 million citizens
    Hellenic Ministry of Labour and Social Security · official guidance · Tier 1 · Published 2026-04-01 · Accessed 2026-08-04 · Archived copy
  34. [34] Formal and substantive naturalisation requirements (information document)
    Hellenic Ministry of the Interior · official guidance · Tier 1 · Published 2023-01-27 · Accessed 2026-08-04

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